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Improper use of treaties
- Author: United Nations Department of Economic and Social Affairs
- Main Title: United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries , pp 171-176
- Publication Date: June 2016
- DOI: https://doi.org/10.18356/3488bf63-en
- Language: English
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Taxpayers may, from time to time, seek to obtain benefits from treaties in ways that were not intended by the two countries. For example, a resident of State A may seek to take advantage of lower withholding rates on royalties provided by State B under its treaty with State C, by structuring contracts through an intermediary in State C.
© United Nations
ISBN (PDF):
9789210576369
Book DOI:
https://doi.org/10.18356/c31ca641-en
Related Subject(s):
International Trade and Finance
Sustainable Development Goals:
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